Reference for Chullin 283:18

מחשבה רעה אין הקב"ה מצרפה למעשה

Then perhaps that person had conceived in his mind a sinful thought? - The Holy One, blessed be He, does not reckon the sinful thought for the deed.<span class="x" onmousemove="('comment',' Lit., 'He does not combine the (evil) thought with the (evil) deed'; i.e., God does not punish for the sinful thought.');">¹²</span>

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